999 Meaning of “local authority”
Income Tax Act 2007 (2007 c 3) | Legislation

999  Meaning of “local authority”

(1)     In the Income Tax Acts “local authority”, in relation to England and Wales, means—

(a)     a billing authority as defined in [section 1(2)] of the Local Government Finance Act 1992 (c 14),

(b)     a precepting authority as defined in [section 69(1) of that Act],

(c)     a body with power to issue a levy (by virtue of regulations under section 74 of the Local Government Finance Act 1988 (c

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